Roots and Wings Child Development

Medford, ORUnknown exempt organizationEIN 93-1134240Revenue $15K in FY2025

On file with the IRSrootsandwingspreschool.org3703 International Way · Medford, OR

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Roots and Wings Child Development supports a child's natural ability to succeed in the world. Our preschool uses an integrated model for early childhood education, that incorporates and synthesizes best practices from current and historical research.

$4K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $29K a year · 12% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15K
-88% vs prior year
Spent
$24K
To programs
0%
Net assets
$0
By yearFY2020–FY2025
Revenue
$15K
FY2025▼ -88%
Tap a bar for its year
Revenue by fiscal year
FY2020$303K
FY2021$376K
FY2022$281K
FY2023$203K
FY2024$169K
FY2025$125K
FY2025$15K
Expenses
$24K
FY2025▼ -88%
Tap a bar for its year
Expenses by fiscal year
FY2020$287K
FY2021$318K
FY2022$297K
FY2023$272K
FY2024$256K
FY2025$198K
FY2025$24K
Net assets
$0
FY2025▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$153K
FY2021$211K
FY2022$238K
FY2023$168K
FY2024$81K
FY2025$9K
FY2025$0

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

What each dollar paid for.

Management & general 100% · $24K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $4K paid to officers and key staff.

Part VII, Section A · reportable compensation
$4,438Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2025FY2024FY2023FY2022FY2021
Jocelyn Burch—$45,185————
Rebecca Tree——————
Stephanie Polendey———$38,311——
Gisselle Acevedo—$34,187$32,883$32,665$23,020—
Amanda Bowden$4,438—$33,548———
Ann Donlan—————$15,252

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Nurtures children's natural ability to succeed through integrated early childhood education.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Roots and wings child development supports a child's natural ability to succeed in the world. Our preschool uses an integrated model for early childhood education, that incorporates and synthesizes best practices from current and historical research. Preschool has ceased operations and this will be their final tax return.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$15K
Ln 12
Investment incomeLn 3$14K
Gifts and grantsLn 1h$586
Other incomeLn 4–11$515
Money outPt IX
$24K
Ln 25
Managementcol C$24K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$586
Investment incomeLn 3$14K
Other incomeLn 4–11$515
Gains on assetsLn 7$14K
Total revenueLn 12$15K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$0
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$8K$0
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$601$0
Total assetsLn 16$9K$0
LiabilitiesLn 26$55$0
Net assetsLn 32$9K$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$4K$4K
Other salaries and wagesLn 7$7K$7K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$331$331
Other expenses (24a–d)Ln 24$7K$7K
All other expensesLn 24e$105$105
Total functional expensesLn 25$24K$0$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $125K$198K−$72K$9K 990 PDF
FY2024 $169K$256K−$87K$81K 990 PDF
FY2023 $203K$272K−$69K$168K 990 PDF
FY2022 $281K$297K−$16K$238K 990 PDF
FY2021 $376K$318K$58K$211K 990 PDF
FY2020 $303K$287K$16K$153K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $15,274 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $21,337$586
I-9 Program service revenuePrior year $103,549$0
I-10 Investment incomePrior year $261$14,173
I-11 Other revenuePrior year $215$515
I-12 Total revenuePrior year $125,362$15,274
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $126,780$13,594
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $70,872$10,477
I-18 Total expensesPrior year $197,652$24,071
I-19 Revenue less expensesPrior year −$72,290−$8,797
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $15,274 across 6 lines filed
VIII-1f All other contributions, gifts and grants$586
VIII-1h Total contributions, gifts and grants$586
VIII-3 Investment incomeRelated to mission $3$3
VIII-7 Net gain or loss on sales of assetsRelated to mission $14,170$14,170
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $515$515
VIII-12 Total revenueRelated to mission $14,688 · Unrelated business $0 · Excluded from tax $0$15,274
Part IX · Statement of functional expenses $24,071 across 7 lines filed
IX-5 Pay of current officers, directors and key staffManagement $4,438$4,438
IX-7 Other salaries and wagesManagement $7,225$7,225
IX-10 Payroll taxesManagement $1,931$1,931
IX-11c Accounting feesManagement $3,354$3,354
IX-11g Other fees for servicesManagement $331$331
IX-24 Other expenses (24a–d)Management $6,687$6,687
IX-24e All other expensesManagement $105$105
IX-25 Total functional expensesPrograms $0 · Management $24,071 · Fundraising $0$24,071
Part X · Balance sheet $0 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $8,107$0
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $601$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $8,708$0
X-17 Accounts payable and accrued expensesStart of year $55$0
X-26 Total liabilitiesStart of year $55$0
X-27 Net assets without donor restrictionsStart of year $8,653$0
X-32 Total net assets or fund balancesStart of year $8,653$0
X-33 Total liabilities and net assetsStart of year $8,708$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$15,274
XI-2 Total expenses$24,071
XI-3 Revenue less expenses−$8,797
XI-4 Net assets at start of year$8,653
XI-8 Prior period adjustments$144
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$0

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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